How is the second consecutive maternity leave paid? If a young mother, having not yet returned from one maternity leave, is going on another, it is important to correctly fill out the relevant orders. After all, the correctness of calculating the amount of benefits paid at the expense of the Social Insurance Fund will depend on them. But first you will need to take two documents from the employee. This is her application for termination of child care and granting her maternity leave. How is maternity leave paid? Every working pregnant woman has every right to provide her with maternity leave at her place of work. The employer is obliged to pay the corresponding benefit. All paid maternity benefits are returned to the employer by the Social Insurance Fund, since the employee’s pregnancy is an insured event in this case.
How is the second maternity leave in a row paid?
Moreover, if in one or both years there was at least 1 day of labor/care leave, this year can be replaced with any previous calendar year (at the employee’s choice), if the replacement will result in more benefits (an application for replacement is required indicating the selected year /years).2. We compare the amount for each year with the maximum size of the base for insurance premiums for that year (2011 - 463,000 rubles, 2012 - 512,000, 2013 - 568,000, 2014 - 624,000, 2010 and previous years - 415,000 rubles), we take less for each year. We add up the results.3. We compare this amount with (minimum wage x 24), take a larger one (from 01/01/2015 the minimum wage will be 5965 rubles, regardless of the region, perhaps it will increase even more by the start of the corresponding vacation).4.
Second maternity leave in a row: benefit calculation procedure
Pregnancy and Childbirth, maternity benefits were calculated for 2011-2012 (at a time 75,000 rubles and monthly up to 1.5 years they counted 13,000 rubles (I have a second child), after 8 months it turned out that they counted me incorrectly (i.e. they should have paid 6,500 rubles , but they pay 13,000 rubles), but since the organizations themselves will get hit on the head for such a mistake, they left everything as it is. Now QUESTION: maternity leave for a child under 3 years old ends in September 2016... my husband and I are planning a third child. That is, from maternity leave to maternity leave, how will my benefits be calculated in this situation? ALGORITHM for calculating benefits for labor and care: 1. For the two previous years of the start of the corresponding leave. calendar years(for vacations starting in 2015, these are 2013 and 2014, from January 1 to December 31) we calculate the amount of accruals subject to contributions to the Social Insurance Fund.
January 26, 2015two maternity leaves in a row: how to calculate benefits
Maternity leave consists of maternity leave and subsequent leave to care for a child up to 1.5 years old. How is vacation paid? Every working person is interested in how vacation is paid and how it is calculated. Find out more about this in this article, because this information is vital when “sorting things out” with your superiors.
Neither management nor accounting departments often like to discuss this rather sensitive issue. But young mothers are extremely interested in whether maternity leave is paid, and if it is, what nuances should be taken into account when calculating it. Will the second maternity leave be paid? You will definitely get it and there is no need to go to work for this, it all depends on the amount of your earnings.
you just have to provide the employer with all the necessary documents for the accrual. the list has not changed. the same as during the first maternity leave.
Second maternity leave and maternity benefits for the second child
The minimum wage established on the day of the occurrence of the insured event, the average earnings, on the basis of which benefits are calculated, is taken equal to the minimum wage established on the day of the occurrence of the insured event. Thus, the average daily earnings based on the minimum wage will be 196.11 rubles. (5965 rubles × 24 months: 730 days). When calculating maternity benefits based on the minimum wage, the rule on excluded periods does not apply.
Attention
Therefore, the minimum maternity benefit that your employee can count on in 2013 will be equal to RUB 27,455.4. (RUB 196.11 × 140 days). We determine the amount of the daily allowance. To do this, we multiply the average daily earnings by 100% (Part 4 of Article 14 and Part 1 of Article 11 of Law No. 255-FZ). We calculate the amount of maternity benefits. We multiply the amount of the daily benefit by the number of calendar days falling during the period of maternity leave (Part.
5 tbsp.
How is second maternity leave paid?
Suppose that the employee replaces only 2014 with 2011, then her pay period will include 2011 and 2013. Based on this, the benefit will be considered if there is a need to take two maternity leaves in a row. It is possible to replace one or another year even if the employee was on maternity or child care leave for only one day a year. The employee has one place of work. We will assume that the pregnant employee worked for one employer during the years of the billing period; she had no other places of work. Then her benefit will be calculated based on payments for the pay period worked in this organization. Determining the amount of payments to be taken into account Before adding up the amounts of accruals by year of the billing period, you need to compare them with the established maximum value of the base for calculating insurance premiums.
Mothers who decide to give birth to a second child have the right to receive all the same types of benefits as at the birth of their first child:
When the mother goes on leave for her second pregnancy and childbirth to save payments You can proceed as follows: the unfinished first one at the place of work can be attended by a grandfather or another relative who is actually caring for the child.
After completion of maternity leave, the monthly benefit provided will be summed up with similar payments for the first child until he reaches the age of 1.5 years. Wherein:
- magnitude cash payments calculated based on the average earnings for previous two full calendar years preceding the first maternity leave (that is, without taking into account a possible increase in salaries at the place of work during the period of child care);
- total size monthly payments for the first and second child there cannot be less than summed minimum sizes benefits (2908.62 for the first child and 5817.24 for the second, i.e. not less than 8725.86 rubles.).
If the second pregnancy occurs after the end of the previous maternity leave
When a second pregnancy occurs after the completion of the first maternity leave, the situation for the mother and family can be called simpler and more favorable: in this case, the second
Maternity leave calculator
Maternity leave calculator online calculates the amount of three maternity benefits: by average earnings, minimum and maximum. The result changes automatically as you enter data.All rules, limits, regional surcharges and situations are taken into account in the online calculator. Will help increase benefits through clarifications, replacement of years, exceptions of “zero” days.
Your length of service (lifetime)
Need to specify lifetime experience. It doesn’t matter whether it was interrupted or not.
A full calculation of maternity benefits is possible only if the lifetime experience is more than six months. Otherwise - calculation according to the minimum wage.
The unemployed will be able to receive only 2861.32 ₽ from RUSZN (Sobes). In this case, it does not matter whether there was experience. Even if there was a very long experience before that. Women who quit less than 30 days ago can receive "full maternity payments", but only if they were fired due to special circumstances.
If less than six months of experience or the woman is currently unemployed, then salary certificates are not needed.
Full calculation / Minimum / Maximum.
Duration of maternity leave
How long does maternity leave last?
Depending on how the pregnancy progresses, the duration of sick leave may vary.
- 156 days (70+86), ;
- 156 days (0+156) - .
- 194 days (70+124), ;
- 160 or 176 days - ;
Maternity leave date
From 01.07.2017 to 31.12.2017 from 01.01.2018 to 31.04.2018 from 01.05.2018 to 31.12.2018 from 01.01.2019 to 31.12.2019 from 01.01.2020 to 31.12.2020
Minimum wage: 11280 ₽
The date you go on maternity leave determines what minimum wage will be used for the minimum maternity leave calculation, as well as what two years you can take. After all, you cannot take the current year.
The date of maternity leave is determined solely by sick leave. It cannot be changed by statements.
Salary and income
The amounts of sick leave, maternity and child benefits are never included in this calculation.
These amounts are taken into account in the maternity leave calculator. Income cannot be higher than this amount (you will not be able to enter), because... he does not pay contributions to the Social Insurance Fund. For example, for 2018, such income cannot exceed 815,000 rubles.
Estimated years
They take the two years preceding the year of maternity leave (in 2018 - this is from January 1, 2016 to December 31, 2017). At the same time, for choosing years, the start date of sick leave is important, but when the birth is given is not important. You can only take full year from January 1 to December 31. You cannot select two identical years in the online calculator. It is impossible to take into account the year of maternity leave.
for a child or on maternity leave (at least one day), then, if desired, in the maternity leave calculator, you can replace the year (one year) with the previous year (year) (). You cannot replace years for other reasons (for example, if you didn’t work). In this case, you can only replace it with the previous year. You cannot take any years for replacement.
For example, a woman goes on maternity leave in 2018. Before that, she was on maternity leave for 3 years, 2015-2018. Then you can take any 3 years from 2013 to 2017. For example: 2014 and 2016.
What if you're on vacation all year?
Excluded days
Average earnings are calculated by day. How less days, all the better. If not excluded, they take 730-732 days (the amount for 2 years). It is not advisable to completely exclude days. If there are no days, the calculation is "Minimum".
When calculating maternity and child benefits, the number of days can be reduced. Can be excluded:
regular sick leave maternity leave;
downtime due to the employer's fault etc.).
No other cases can reduce the number of days in the calculator. And if, for example, a woman worked for only a year out of two calculation years (a month, a year and a half - it doesn’t matter), and the rest of the time she was simply unemployed, then they still divide by 730. And this reduces the calculation.
Excluded days:
From 0 to 730 (365 + 365). Integer.
Number of days for calculation: 730
results
If there was no income or there are no days to calculate, then the calculation will be minimal.
If the settlement is less than the minimum amount. Get the minimum. Then you do not need to provide salary certificates.
You won't be able to get above the maximum either. Each selected year has its own maximum.
By salaryNo income ₽() 0 (salary for 2016 + 2017) ÷ 731 (calendar days) = 0 ₽ (average daily earnings) 0 (average daily earnings) × 140 (length of maternity leave) = If there are no days for settlement, then they will pay at least ₽ If there was no income, then they will pay the minimum |
|
|
Calculation of the minimum amount: Calculation of the maximum amount: |
|
| website/kz/dekretnie.php?stj=1&dnid=140&data=191&zan=1&zanst=1&rk=2&rkpr=30&zp1=0&god1=2017&zp2=0&god2=2018&dnir=0 |
What are maternity benefits?
Maternity- this is a one-time benefit for pregnancy and childbirth (at least 51,380 rubles in 2018). Maternity leave is issued by the Social Insurance Fund on sick leave for a period of 140 to 194 days. For the calculation, take the average earnings for two calendar years. Only the mother can receive maternity payments.
Such sick leave is given immediately (and paid in one amount) for the entire period and is not divided into parts.
Minimum (according to the minimum wage) - 51,918.9 (from January 1, 2019), 51,380.38 (from May 1, 2018); Maximum - 301095.20 (in 2019), 282493.40 (in 2018).
Duration
- 140 days (70 days before the expected date of birth and 70 days after) in uncomplicated pregnancy;
- 156 days (70+86), if the birth was complicated or the baby;
- 156 days (0+156) premature birth(between 22 and 30 obstetric weeks).
- 194 days (70+124), if several children are expected to be born;
- 194 days (84 days before the birth of the child and 110 after), if several children suddenly appeared;
- 160 or 176 days maternity leave in the Chernobyl zone or in another contamination zone;
Mothers entitled to maternity benefits during the period after childbirth have the right, from the day of birth of the child, to receive either a maternity benefit or a monthly child care benefit (255-FZ Article 11.1).
Deadline for maternity leave
Mothers most often go on sick leave for pregnancy and childbirth at 30 weeks. They leave at 28 weeks if the birth of several children is predicted.
Benefits are calculated based on the date of maternity leave. It is especially important if sick leave opens at the end of December or beginning of January.
The exact date of maternity leave is determined solely by the doctor on the sick leave. No amount of statements can correct this date.
Calculation of maternity benefits
- Minimum
- Calculation of average earnings for 2 years (according to calculations)
- Maximum
Minimum > By salary > Maximum
Maternity benefits will be paid to you according to your average earnings, but not less than the minimum and not more than the maximum.
Minimum calculation
The minimum amount of maternity leave is calculated very simply.
Here is an example of the minimum for standard conditions in 2018:
Minimum wage on the day of opening of sick leave (11163) × 24 (months) ÷ 730 (calendar days for 2 years) × 140 (duration of maternity leave) × 1 (rate at work) × 0% (regional coefficient) = 51380.38 ₽
The regional coefficient can be viewed.
To calculate the minimum, always take 730 days
| Minimum maternity leave (duration 140 days) | ||
|---|---|---|
| Sick leave opening date | Minimum maternity leave * | |
| Full rate | Part-time | |
| From 07/01/2017 to 12/31/2017 | 35901.37 ₽ | 17950.68 RUR |
| From 01.01.2018 to 31.04.2018 | 43675.40 RUR | 21837.70 RUR |
| From 05/01/2018 to 12/31/2018 | 51380.38 ₽ | 25690.19 RUR |
| Since 2019 | 51918.90 RUR | 25959.45 RUR |
| From 2020 (forecast) | 52931.51 RUR | 26465.75 RUR |
| Unemployed | 2861.32 RUR | |
*They cannot pay less than the minimum amount.
If the experience is less than 6 months, then only the minimum amount will be paid.
Calculation of average earnings
Here is an example of calculating average earnings
Uncomplicated singleton pregnancy (140 days) | Income for 2 years 480,000 rubles | 6 days sick (725 days):
480,000 (salary for 2 years) ÷ 725 (calendar days) = 662.07 ₽ (average daily earnings)
662.07 (average daily earnings) × 140 (duration of sick leave) = 92689.8 ₽
Experience does not affect the calculation. There is only one rule - the experience must be more than 6 months, otherwise the minimum.
Salary and income
The salary is taken in full (including personal income tax). Income also includes: vacation pay, official bonuses, business trips (minus sick leave).
Amounts of sick leave, maternity and child benefits are never included in maternity calculations.
For each year's income are established maximum amount limits. Income cannot be higher than this amount (you will not be able to enter), because... he does not pay contributions to the Social Insurance Fund. For example, for 2018, such income cannot exceed 815,000 rubles.
Years to calculate
They take the two years preceding the year of maternity leave (in 2018 - this is from January 1, 2016 to December 31, 2017). At the same time, for choosing years, the start date of sick leave is important, but when of birth is not important. You can only take a full year from January 1 to December 31. You cannot choose two identical years. It is impossible to take into account the year of maternity leave.
For example, if a woman goes on maternity leave in 2018, then she will not be able to take 2018 into account under any circumstances.
If you were on maternity leave in the reference year(s) for a child or on maternity leave (at least one day), then, if desired, you can replace the year (one year) with the previous year (year) () You cannot replace years for other reasons (for example, if you did not work). In this case, you can only replace it with the previous year. You cannot take any years for replacement.
For example, a woman goes on maternity leave in 2018. Before that, she was on maternity leave for 3 years, 2015-2018. Then you can take any 3 years from 2013 to 2017. For example: 2014 and 2016.
What if you're on vacation all year? If a woman has been on maternity leave all year, then you can safely take this year, because... it does not affect the calculation (all its days are excluded). But you can’t take two such years. One must include salary and income. Otherwise - minimum.
Is it possible to take only one year? In the case described just above, one year is actually taken, because Maternity days are excluded completely. But the calculation always takes two years.
Days for calculation
The fewer days the better. But you can’t take zero. If there are no days, the calculation is "minimum."
Take 730 or 731 (the number of calendar days in two years). But there are exceptions...
When calculating maternity and child benefits, the number of days 731 can be reduced. When calculating, you need to exclude:
1) periods of temporary disability ( regular sick leave), maternity leave (maternity leave), maternity leave;
2) the period of release of the employee from work with full or partial retention of wages in accordance with the law, if the retained wages for this period insurance premiums were not accrued to the Social Insurance Fund of the Russian Federation ( downtime due to the employer's fault etc.).
No other cases can reduce the number of days. And if, for example, a woman worked for only a year out of two calculation years (a month, a year and a half - it doesn’t matter), and the rest of the time she was simply unemployed, then they still divide by 730. And this reduces the calculation.
Maximum
The maximum amount depends solely on the two years chosen and the duration of maternity leave
Example of maximum calculation for selected years 2016 + 2017. Duration 140 days.:
718,000 (maximum amount for Social Insurance Fund in 2016) + 755,000 (maximum amount for Social Insurance Fund in 2017) = 1,473,000 (maximum earnings for 2 years)
1,473,000 (maximum earnings for 2 years) ÷ 730 (calendar days for two years) = 2017.81 ₽ (average daily earnings)
2017.81 (average daily earnings) × 140 (duration of maternity leave) = 282493.4 ₽
| Maximum maternity leave (duration 140 days) | |
|---|---|
| Selected years | Maximum |
| 2019+2018 | 322191.80 RUR |
| 2018+2017 | 301095.20 RUR |
| 2017+2016 | 282493.40 ₽ |
| 2016+2015 | 266191.80 ₽ |
| 2015+2014 | 248164.00 RUR |
| 2014+2013 | 228603.20 RUR |
| 2013+2012 | 207123.00 RUR |
| 2012+2011 | 186986.80 RUR |
| 2011+2010 | 167808.20 RUR |
| 2010+2009 and earlier | 159178.60 RUR |
All payments to pregnant women and mothers (list)
| Type of assistance | Sum |
|---|---|
| One-time | |
| One-time (+ calculator) | from 51380.38 ₽ |
| for medical care | 11,000 ₽ |
| One-time benefit for the birth of a child | RUB 17,479.73 |
| One-time benefit for women registered in medical institutions in the early stages of pregnancy | 655.49 ₽ + 600 ₽ in Moscow |
| Request for financial assistance from the employer (voluntary) | up to 50,000 ₽ is not subject to personal income tax |
| Providing free land large families(from 3 children) | Plot |
| Sick leave to care for a sick child under 15 years of age (+ calculator) | from 150 ₽ per day |
| Monthly | |
| Monthly (+calculator) | from 4,512 ₽ to 26,152.27 ₽ |
| Monthly payments from 2018 for the first child from the state | from 10,532 ₽ |
| Benefit for the third child from 2019 (list of regions) | about 10,500 ₽ |
| Monthly allowance for a child from one and a half to three years old | 50 ₽ and retention of seniority |
| Alimony: how to collect and amount | from 2,750 ₽ per month |
| For some categories | |
| One-time benefit for the pregnant wife of a military serviceman undergoing military service. | RUB 25,892.45 |
| Monthly allowance for the child of a soldier undergoing military service upon conscription | 11,096.77 ₽ per month. |
| One-time benefit when placing a child in a family | RUB 17,479.73 |
Documents for appointment
To assign and pay maternity benefits (maternity benefits), the following documents are needed:
- certificate of incapacity for work (sick leave);
- if the calculation of the B&R benefit will be made at one of the last places of work of the woman’s choice, a certificate from another policyholder stating that the appointment and payment of this benefit is not carried out by this policyholder;
- if you want to replace the calculation years (or one year) with earlier ones, then you also need;
- (if during the billing period the woman worked for other employers). This certificate is not mandatory. You should first make a calculation and understand whether you need to provide it. After all, if you worked a little during the billing period and/or you had a small salary, then the calculation (for example, 20,000 rubles) will come out less than the minimum (35,901.37 rubles for full time) and then there is no point in wasting time on a certificate;
- Sometimes they ask for an application: Sample application for maternity leave for benefits. Although sick leave is usually enough.
If the employee was on maternity or children's leave during the two years included in the calculation, one or both years of the calculation period can be replaced with the previous ones (255-FZ Article 14). Of course, if it’s more profitable for the employee. To do this, she must write a special application. But keep in mind that real payments are taken into account and are not indexed in any way.
Download free sample 31 kb. Word (doc)
Payment
Who pays?
Vacation for all these days, including weekends and holidays, is paid at the expense of the Social Insurance Fund. Moreover, it does not matter what taxation regime the company is in. Payments are made by the employer, and then the FSS (social insurance) reimburses him.
pilot project of the Social Insurance Fund (now there are more than 20 of them), reimbursement of benefits will occur directly to employees from the Social Insurance Fund. In this case, the employer helps the employee collect all documents.
When I get?
Maternity benefits must be calculated and accrued no later than 10 calendar days from the moment the employee applied for it. The basis is the original sick leave certificate. The benefit is paid on the next day when the company pays wages, and in full. That is, there is no need to “split” it by month.
Deadlines
Application deadlines
Maternity benefits are assigned if the application for it is made no later than six months from the date of the end of maternity leave (255-FZ Article 12, paragraph 2).
Recalculation for increase
If you have new documents or you decide to calculate using a different method (, ,), you have the right to submit an application for recalculation of benefits within three years to increase the amount of maternity benefits.
The application is written in free form.
Can I choose a date or reschedule?
The issuance of certificates of incapacity for work during pregnancy and childbirth is carried out at 30 weeks of pregnancy (clause 46 of the Procedure for issuing certificates of incapacity for work, approved by order of the Ministry of Health and Social Development of Russia dated June 29, 2011 No. 624n).
If a woman, when contacting a medical organization within the prescribed period, refuses to receive a certificate of incapacity for work under the BiR for the period of maternity leave, her refusal is recorded in the medical documentation. When a woman before childbirth repeatedly applies for a certificate of incapacity for work for maternity leave, the certificate of incapacity for work is issued for all 140 (156 or 194) calendar days from the date of the initial application for the specified document, but not earlier than the period established by the first paragraphs or the second of this paragraph.
Those. theoretically, the deadline can be postponed to a later date (for example, to January, so that the current year is included in the calculation). It is not possible to go to an earlier date.
Pension (experience)
The period of sick leave (it is sick leave, not vacation) for pregnancy and childbirth (in common parlance “maternity leave”) is always included in pension experience, like any period of incapacity for work (subclause 2, clause 1, article 11 of the Federal Law of December 17, 2001 N 173-FZ "On labor pensions V Russian Federation").
Vacation experience
The period of maternity leave is included in the leave period, but the period of parental leave up to one and a half (three) years is not included.
Rights
Annual vacation due!
According to Art. 260 TK. “Before or immediately after maternity leave, or at the end of parental leave, a woman, at her request, is granted annual paid leave (28 days), regardless of her length of service with a given employer.” .
Moreover, if a woman has a vacation period of less than 28 days, vacation pay is given to her in advance. These vacation pay are either included in the vacation period or returned upon dismissal.
Where to go if maternity benefits were accrued incorrectly?
First try to resolve this issue with an accountant. If it doesn’t work out, then contact the labor inspectorate or the Social Insurance Fund. Recalculation can be requested within 3 years.
Absenteeism and dismissal
It is impossible to dismiss a pregnant woman from an existing organization (and individual entrepreneur) (Article 261 of the Labor Code of the Russian Federation) on the initiative of the employer. Also, it is impossible for such a woman to be given absenteeism, because Pregnancy is always a valid reason for not showing up for work.
If a maternity leaver was fired during the liquidation of the organization
It is necessary to take certificates and go to the social security authorities (RUSZN) - they will continue to pay benefits in full, as before dismissal.
Employees of organizations in which bankruptcy proceedings have begun can apply directly to the Social Insurance Fund to receive sick leave or maternity benefits (Federal Law of March 9, 2016 No. 55-FZ).
Is it possible to go back to work early?
An employee has the right to go to work before the end of maternity leave. However, you cannot receive benefits and wages at the same time (there may be claims from the Social Insurance Fund). Therefore, you can only leave unofficially.
Fixed-term employment agreement (contract)
If the employee finds herself in a situation and a fixed-term employment contract was concluded with her, then its validity is extended until the employee returns from sick leave for pregnancy and childbirth (maternity leave). They cannot fire such an employee earlier.
If a student is on maternity leave
Women studying for maternity benefits are entitled to maternity benefits. full-time education in educational institutions of primary vocational, secondary vocational and higher vocational education (HEIs), in institutions of postgraduate vocational education. This benefit is paid to student mothers in the amount of the stipend established educational institution(Resolution of the Government of the Russian Federation No. 865 of December 30, 2006).
Situations
What if you have two jobs?
I. 1 employer for more than two years and 2 employers for more than two years. If an employee worked in several places at the time the maternity leave was issued, and in the previous two years she worked all the time in the same place, then maternity payments are made for all places of work. Monthly allowance maternity care Child benefits are paid only for one place of work of the employee’s choice and are calculated from the average earnings of the employee.
II. 1 employer for less than two years and 2 employers for less than two years. If an employee at the time of issuance of maternity leave worked for several insurers, and in the previous two worked for other insurers, then all payments are assigned to her by the employer at one of the last places of work of the maternity leaver’s choice.
III. 1 employer for more than two years, and 2 employers for less than two years If an employee at the time of issuance of maternity leave worked for several insurers (employers), and in the two previous years she worked for both those and other insurers, then maternity payments can be made either for one place of work, from the average earnings for all employers, and for all current employers, from the average earnings at the current place.
Although, according to the judges of the Moscow District, the resolution of May 11, 2016 No. F05-5284/2016 states that a maternity leaver should in any case receive two benefits (clause 2 of article 13 Federal Law dated December 29, 2006 No. 255-FZ).
If your lifetime experience is less than six months
If your total insurance experience is less than 6 months, then you will receive maternity leave - 1 minimum wage rubles per month. Also, if during the calculations the amount turned out to be less than the calculation according to the minimum wage, then the calculation according to the minimum wage is taken (see above in the table).
The minimum wage in all regions is the federal one. No surcharges. The minimum wage from July 1, 2016 is 7,500 rubles.
What if I work part time?
If an employee works part-time, the minimum wage for minimum maternity leave must be recalculated. Let's say, for a part-time employee, the minimum wage will be 2,165 rubles. (4330 RUR: 2).
If a maternity leaver is unemployed?
Unemployed women should contact the local office of RUSZN (district office social protection population, aka RUSZN, aka Paradise SOBES). The payment is made by the territorial body of the Social Insurance Fund that assigned the benefit. You can also register with the employment center and receive unemployment benefits.
If twins were unexpectedly born or adopted
If a maternity leave was initially issued with sick leave for 140 days, but she unexpectedly gave birth to twins, the sick leave (maternity leave time) should be extended by 54 days. Not only pregnant women can count on maternity benefits. This right is also given to women who decide to adopt a baby under the age of three months. They are paid benefits for the period from the date of adoption until the expiration of 70 days from the date of birth of the child. If a family takes two or more children, then the following period is paid: from adoption to 110 days from the date of birth of the children.
If I go on vacation before my maternity leave, will this affect my maternity benefits?
It will have an effect, but only slightly - vacation pay is included in the calculation, but usually they are almost equal to the salary.
If the maternity leaver had no income during the billing period
The calculation includes all payments for all places of work for the last two calendar years for which contributions to the Social Insurance Fund of the Russian Federation were accrued. But in practice, it is quite possible that the employee had no income during the estimated two years. In this case, the benefit must be calculated based on the minimum wage.
If the employee was on maternity or child leave during the two years included in the calculation
If the employee was on maternity or children's leave during the two years included in the calculation, one or both years of the calculation period can be replaced with the previous ones (255-FZ Article 14). Of course, if it’s more profitable for the employee. To do this, she must write a special application. But keep in mind: real payments are taken into account and are not indexed in any way.
If you recently got a job and had no earnings in the previous two years, you cannot replace the years on this basis alone.
In this case, you can only replace it with the previous year. You cannot take any years for replacement.
Accountant (Reporting)
Taxes on maternity leave
Income tax (personal income tax 13%) is not withheld from maternity leave. Contributions to the Pension Fund and the Social Insurance Fund from these payments are also not made (In accordance with paragraph 1, paragraph 1, article 9 of the Federal Law of July 24, 2009 No. 212-FZ “On insurance contributions to Pension Fund Russian Federation, Social Insurance Fund of the Russian Federation, Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds").
Reporting
The company receives funds for maternity leave within 10 calendar days after it submits all the necessary documents. You need to submit a written application to the Federal Insurance Fund of the Russian Federation, a calculation in Form 4-FSS of the Russian Federation for the period confirming the accrual of expenses for the payment of insurance coverage; they may also require a calculation of benefits. Individual entrepreneurs (unlike organizations) can receive these funds to any account (even personal) or savings book.
First, the organization (IP) pays this benefit (or part of it), then the Social Insurance Fund reimburses it. If the FSS refused to reimburse this benefit, then it must either be returned, or additional insurance premiums must be charged and personal income tax withheld, because then this amount is essentially a regular premium. Or you can spend it as financial assistanceIn those regions where it operates pilot project FSS does not need to reflect maternity leave in reporting. After all, the FSS pays them directly.Financial responsibility from maternity leave
The employer does not have the right to deduct anything from maternity benefits, as well as child care benefits. Even if a liability agreement is signed and you cause damage to property, benefits are always paid in full.
Reimbursement of benefits and expenses 2017
Since 2017, all benefits and expenses must be reimbursed from the Federal Tax Service. To do this, for periods before 2017, you must provide 4-FSS, and after 2017, a calculation certificate (its Form has not yet been approved).
In those regions where the Social Insurance Fund pilot project operates (there are now more than 20), benefits will be reimbursed directly to employees from the Social Insurance Fund. In 2020, all regions will join this project.
Woman entrepreneur (IP)
Benefit amount
If IP paid voluntarily contributions to the Social Insurance Fund - the benefit will be minimal. From May 1, 2018 - 51,380.38 rubles.
Total 2 options: either the minimum wage from the Social Insurance Fund or nothing.
Required condition!
Contributions must be paid for the previous calendar year (Article 4.5, clause 6 of the 255-FZ).
Those. if you open maternity sick leave in 18, then contributions must be paid for the entire 17 year.Amount of contributions
All women pay (voluntarily) a fixed amount to the Social Insurance Fund based on the same minimum wage. An entrepreneur cannot pay more or less than the minimum wage.
Contribution amount:
7500 minimum wage *2.9% rate = 217.50 rubles/month or 2610 rubles. for the whole of 2017,
9489*2.9% = 275.18 rubles/month or 3133.43 rubles. for the whole of 2018.Payment by individual entrepreneur to the Pension Fund of Russia
A woman individual entrepreneur on maternity leave may not pay contributions to the Pension Fund (letter of the Ministry of Health and Social Development of Russia dated March 22, 2011 No. 19-5/10/2-2767). This issue is controversial, but the courts are on the side of the individual entrepreneur. Since 2013, changes have been made to 212-FZ Part 6-7 Article 14: it is possible not to pay fixed contributions during the period of care of one of the parents for each child until he reaches the age of one and a half years, but no more than three years in total if presented documents confirming the absence of activity during the specified periods.
Documentation
A business woman must provide the following documents to the Social Insurance Fund:
- Application of an individual entrepreneur to the Federal Social Insurance Fund of Russia for the assignment of maternity benefits; (Word, 37 kb.)
- sick leave;
Reporting
Employment
If the individual entrepreneur also works under an employment contract
Can be various options receiving maternity benefits:
- at the time of the insured event, the individual entrepreneur had not changed his job under an employment contract in the two previous calendar years and at the same time operated as an individual entrepreneur. At the same time, the entrepreneur voluntarily entered into legal relations under compulsory social insurance and paid contributions to the Social Insurance Fund of Russia for the two previous calendar years. In this case, he receives benefits in two places: at the territorial branch of the Federal Social Insurance Fund of Russia at his place of residence and at the employer with whom the employment contract is concluded;
- at the time of the insured event, the individual entrepreneur had worked for other employers in the two previous calendar years and was not registered as an entrepreneur (voluntary policyholder). Then benefits are paid to him in one place - at the last employer with whom the employment contract was concluded;
- at the time of the insured event, the individual entrepreneur had worked both for the current employer and for other employers in the two previous calendar years, and at the same time operated as an entrepreneur. At the same time, the entrepreneur voluntarily entered into legal relations under compulsory social insurance and paid contributions to the Social Insurance Fund of Russia for the two previous calendar years. In this case, he has the right to choose where to receive benefits - for all places of work (both at the territorial branch of the FSS of Russia and at the last employer) or at one of them (only at the territorial branch of the FSS of Russia or only at the last employer).
If the woman worked as an individual entrepreneur or got a job later, then she cannot provide any salary certificates from her individual entrepreneur. After all, the income of an individual entrepreneur is not a salary. The income of an individual entrepreneur for the Social Insurance Fund is always zero (even if the individual entrepreneur is a member there voluntarily), because the individual entrepreneur does not pay his own salary.
In a young family, there are often cases when children are born one after another with a short period of time between these events. Quite often it is less than 3 years.
Under such conditions, the mother carrying a new baby is usually still on leave to care for her first child.
How can she apply for a new maternity leave if the previous one has not yet ended? What types of benefits are she entitled to by law?
Legislative regulation of the issue
The everyday concept of maternity leave differs significantly from the state meaning of this phrase. It is popularly used to describe the period during which a pregnant woman later carrying a child was released from work duties for the birth and upbringing of a child up to 3 years of age. In colloquial speech this concept is greatly simplified, so it is not entirely correct.
The official legal formulation of maternity leave refers only to the time associated with childbirth and consists of two phases:
- period from 30 weeks of pregnancy to the day of birth (usually 70 days);
- a period lasting 70 days from the birth of the baby.
Employed women have a legal basis for this type of leave in accordance with the current Labor Code of the Russian Federation. Depending on the circumstances in which the woman's condition is taken into account, each of the two parts of maternity leave may be longer. This is influenced by the degree of difficulty of childbirth and the number of newborn children. Therefore, the second period can range from 86 to 110 days. As for benefits, the woman must be paid the entire amount for maternity leave at the same time.
In the future, after the end of the maternity leave, the woman can go back to work or write an application for exemption from labor responsibilities due to the fact that her child needs maternal care.
According to the law, such leave is also formed from 2 parts:
- time starting from next day at the end of the postpartum period and before the baby turns 1.5 years old;
- The period during which the baby develops is from 1.5 to 3 years.
Some mothers feel confused when they find out about a new pregnancy while on maternity leave. This is due to the issue of paperwork and receiving benefits for repeated births. But there is no need to worry, because... The procedure for registering her departure from maternity leave is similar.
Going on a second vacation after the first
Eat two scenarios when applying for a second maternity leave:
After end of the second postpartum period the mother needs to write an application for leave to care for her second child up to 1.5 years old.
Before going to work, before your first child reaches one and a half years old, you can register vacation for a close relative(father, grandmother or grandfather) who will agree to raise your baby. In this case, the benefit will be paid to the person who will look after the child.
With return to official duties
A working pregnant woman who has interrupted her maternity leave must complete a number of measures to grant her exemption from work in connection with childbirth.
It includes the following items:
If this situation occurs in a young woman who is registered with the employment service due to unemployment, she will need to collect some documentation to contact the Social Security Administration. Its list includes:
- application to the department of social protection of the population at the place of permanent residence;
- sick leave received at the antenatal clinic;
- copies of sheets from the work book about lack of employment;
- certificate of assignment of status to an unemployed pregnant woman registered with the Employment Center.
Documents can only be accepted within six months after the end of maternity leave indicated on the sick leave certificate.
Without going to work
If, while waiting for the next baby, a woman does not plan to return to her workplace, then she must follow a certain procedure for going on maternity leave.
It has several important points:
You can take care of raising a child under 1.5 years of age on your own close relative. In this situation, it is necessary to obtain a certificate from the mother’s place of work that she is not on vacation and assistance in connection with child care is not paid to her. The amount of monthly payments will be calculated for the relative in accordance with his income.
Rules for calculating benefits in this situation
For a woman going on maternity leave, there is a legally established payment procedure state aid. It is described in Part 1 of Art. 14 Federal Law of December 29, 2006 No. 255 on social insurance.
The text of Federal Law No. 343 states that the amount of social assistance in connection with the birth of a child must be calculated based on the employee’s average earnings paid during the last two calendar years of work until she goes on maternity leave.
The amount of maternity leave is influenced by the following: circumstances:
If a woman has a worked period before her first maternity leave, during which insurance fees were paid to the Social Insurance Fund, then after the birth of her second child she has the right to receive two types of benefits during her leave: first for pregnancy and childbirth, and then for caring for the next baby until reaching one and a half years old.
For the second maternity leave important point is that if a pregnant woman did not go to work after the first maternity leave, then she can take advantage of the right to replace years to increase the amount of insurance assistance.
As a rule, while a mother is caring for a small child, she has no days worked, so there is also no salary. To determine average earnings, she can write application for replacement of years from your earned experience in order to increase the amount of benefits.
In fact, leaving or not returning to work from parental leave, in principle, does not have a big impact on the increase in the amount of benefits. Usually, when choosing a standard billing period, pay attention to how many days of maternity leave it includes. If it contains at least one such day, then the year taken into account can be changed to any previous one at the choice of the woman herself. The essence of choosing a different period is only to determine a period that will significantly affect the increase in the amount of benefits.
It should also be noted that there are no legal requirements or prohibitions regarding a woman’s absence of days worked and salary to determine the amount of assistance while on maternity leave.
Even if she doesn't have length of service at the time of going on maternity leave, it is the same for any Russian woman in the Labor Code of the Russian Federation guaranteed right to all types of insurance payments:
- one-time benefit in connection with early registration;
- one-time material aid for the birth of a child;
- monthly allowance during the care of a newborn up to 1.5 years for each child.
What should a mother do if the enterprise where she was employed liquidated during the period of its existence Is she on maternity leave? In such circumstances, Art. 13 of Law No. 81-FZ of May 19, 1995, which contains information on various child benefits. It states that she does not lose her rights to receive government assistance upon the birth of her child. She needs to contact the territorial department of the Department of Social Protection of the Population. There she must submit an application for its registration and all due payments will continue to be made to her.
By Decree No. 375 of the Government of the Russian Federation (hereinafter referred to as the Regulations), the time spent on parental leave, as well as amounts accrued for this period, are excluded from the calculation period. Consequently, when calculating maternity benefits, the organization should be guided by clause 11 of the Regulations, according to which, if the employee did not have a period of work (service, other activities) immediately before the occurrence of insured events due to temporary disability, maternity leave or vacation for child care, benefits are calculated based on the average earnings of the employee, calculated for the last 12 calendar months of work (service, other activities) with this insurer, preceding the month of the occurrence of the previous insured event.
Attention
In 2011 it is equal to 463,000 rubles, and in 2013 - 568,000 rubles. Only amounts not exceeding the specified values are taken into account. Excluded periods To determine the number of days taken into account when calculating benefits, the total number of calendar days (in 2011 and 2013 - 365 days each) of the calculation period must be reduced by the number of days of the excluded periods (if any).
In accordance with Part 3.1 of Article 14 of Law No. 255-FZ, the excluded periods include: - temporary disability; — maternity leave; - for child care; — release of an employee from work with full or partial retention of wages in accordance with the legislation of the Russian Federation, if insurance contributions to the Federal Social Insurance Fund of the Russian Federation were not accrued for the retained wages for this period.
Second maternity leave in a row: benefit calculation procedure
- A one-time payment subject to registration with a medical institution in the early stages of pregnancy - in the amount of 581.73 rubles. in 2016.
- Maternity benefit - provided for working mothers in the amount of the full average earnings for the previous two calendar years, but not less than RUB 34,520.55. and no more than 248,164.38 rubles. with 140 days of maternity leave in 2016, and for some categories of non-workers - in the minimum amount.
- A one-time payment on the occasion of the birth of a baby - in the amount of 15,512.65 rubles, is made at the place of work or by social security authorities at the place of residence.
- Child care allowance up to 1.5 years old - in the amount of 40% of average earnings or a minimum amount of 5817.24 rubles. In addition, a family with the birth of two children before December 31, 2018 receives the right to maternal capital, which in 2016 will amount to 453,026 rubles.
January 26, 2015two maternity leaves in a row: how to calculate benefits
We calculate the average daily earnings The average daily earnings for calculating maternity benefits are determined by dividing the amount of payments taken into account by the number of calendar days in this period minus the days of the excluded periods (Part 3.1 of Article 14 of Law No. 255-FZ). In this case, the average earnings cannot exceed the value determined by dividing by 730 the sum of the maximum values of the base for calculating insurance contributions to the Federal Social Insurance Fund of the Russian Federation, established for two calendar years preceding the year of maternity leave (Part 3.3 of Article 14 of Law No. 255 -FZ). That is, the average daily earnings should not exceed 1,632.88 rubles.
[(RUB 568,000 + RUB 624,000) : 730]. From January 1, 2015, the minimum wage is 5,965 rubles. per month. If there was no earnings in the billing period...
Second maternity leave and maternity benefits for the second child
If the employee’s salary was increased in the billing period, then this change is taken into account when determining the average earnings from the date of the salary increase in accordance with clause 12 of the Regulations. By virtue of Part 1 of Art. 11.2 of Federal Law No. 255-FZ of December 29, 2006 “On compulsory social insurance in case of temporary disability and in connection with maternity”, the monthly child care benefit is paid in the amount of 40% of the average earnings of the insured person, but not less than the minimum amount of this benefits established by Federal Law No. 81-FZ of May 19, 1995 “On state benefits for citizens with children.”
We divide the amount by the number of calendar days in these two years (for 2013 and 2014 - 730), subtracting from these days the days due to temporary disability, labor and employment leave and parental leave.5. We divide the sum of the maximum base amounts for contributions to the Social Insurance Fund for the two previous calendar years (for a vacation that began in 2015, this is always 2013 and 2014, regardless of the replacement of years for earnings) by 730, compare with the result from point 4, take less.6. For the B&R benefit, we multiply the result from step 5 by the number of vacation days for B&R.7.
For care allowance, multiply the result from paragraph.
How is the second consecutive maternity leave paid?
Let's analyze the algorithm for calculating maternity benefits for an employee who goes from one maternity leave to another without going to work. We determine the years of the billing period. Maternity benefits are calculated based on earnings for the two years preceding the year of maternity leave (Part 1, Article 14 of Federal Law No. 255-FZ of December 29, 2006, hereinafter referred to as Law No. 255-FZ ). In 2015, the calculation period years will be 2014 and 2013.
The years (year) of the billing period can be replaced by any previous years, not necessarily following one after another. Let's assume that during the billing period (2013-2014) she has maternity leave and child care leave, the employee has the right to replace these years with any others by submitting an appropriate application. The main thing is that such a replacement leads to an increase in the amount of benefits (Part 1 of Article 14 of Law No. 255-FZ).
How is the second consecutive maternity leave paid in Ukraine?
Law No. 255-FZ). Payment period You must assign maternity benefits to the employee within 10 calendar days from the date of receipt (registration) of her application with all necessary documents, and pay - on the next day after the assignment of benefits, established for the payment of wages (Part 1, Article 15 of Law No. 255-FZ and Clause 18 of the Procedure approved by Order of the Ministry of Health and Social Development of Russia dated December 23, 2009 No. 1012n). The employee must apply for maternity benefits no later than six months from the end of maternity leave. Even if she takes two maternity leaves in a row. If she missed the last day of application for valid reasons, the six-month period can be restored (Part.
3 tbsp. 12 of Law No. 255-FZ).
How is the second maternity leave in a row paid?
Question from Klerk.Ru reader Anastasia (Perm) I went from one maternity leave until I was 3 years old to go on a second maternity leave. I haven't worked a single day. How is child care benefit calculated for children up to 1.5 years old? From the salary specified in the employment contract or do you need to take the payroll period of 12 months and which period, the one from which I was paid sick leave for 140 days for the second maternity leave? In this case, when calculating benefits for child care up to 1.5 years old, the average earnings calculated for the last 12 calendar months of work preceding the month of the previous insured event will have to be taken into account. In accordance with paragraph.
After the end of maternity leave, the monthly allowance provided for caring for the second child will be summed up with similar payments for the first child until he reaches the age of 1.5 years. Wherein:
- the amount of cash payments is calculated based on the average earnings for the previous two full calendar years preceding the first maternity leave (that is, without taking into account the possible increase in salaries at the place of work during childcare);
- the total amount of monthly payments for the first and second child cannot be less than the combined minimum benefit amounts (2908.62 for the first child and 5817.24 for the second, i.e.
How is the second maternity leave in a row paid without stopping?
- How is second maternity leave paid?
- How is the second consecutive maternity leave paid?
- How is maternity leave paid?
- How is vacation paid?
- Will the second maternity leave be paid?
How is the second maternity leave paid? And I just want to devote myself entirely to the new state, to relax. At the same time, for all 140 days you will receive benefits equal to your average salary. The initial figure will be equal to the average daily earnings.
Search jobs and recruitment. These are two different things, although one vacation can smoothly flow into another, which most often happens. It's up to you to decide whether it's worth going out ahead of schedule, because maternity leave, which is paid for, is needed primarily to raise a healthy child. Over the past 2 years, I have gained sufficient experience working with manufacturers and suppliers.
How is the second maternity leave in a row calculated?
This type of financial assistance is established in non-cash form and is confirmed by a state-issued certificate issued by the Pension Fund of the Russian Federation. If the second pregnancy occurs during maternity leave. If the expectation of the second baby coincides with an unfinished maternity leave for the care of the first child, then the mother has the right to receive maternity benefits, associated with expecting a second baby. However, in this case, the woman will need to choose only one of the types of relevant child benefits. To apply for a second maternity leave, you must submit an application for termination of the first maternity leave and provision of a second maternity leave.
